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Disclosure Initiative - Amendments to IAS 7 - IASB

Date recorded:

At its meeting on December 14, 2016, the IASB decided not to proceed with the work on the cash restrictions proposals included in its Exposure Draft Disclosure Initiative, Proposed Amendments to IAS 7. The Board noted that the work carried out on these proposals will inform the Post-implementation Review of IFRS 12, Disclosure of Interests in Other Entities.

Review the IASB Update on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.